The real subject isn’t the daily rate, but the final net
Net income depends on the retention rate, i.e., the portion of the revenue that actually lands in the freelancer’s bank account after social contributions, fees, and charges have been deducted. With the same daily rate, two IT profiles can show very different net earnings depending on their status. It’s this mechanism, far more than the negotiated rate, that dictates the standard of living and the ability to save for a tech freelancer—whether they’re a developer, a cybersecurity expert, a network engineer, or a cloud consultant.
Four statuses currently structure the market.
Micro-entreprise, company, umbrella payroll, and activity management: four levels of net income
The micro-entreprise shows the highest net on paper. Social contributions for liberal activities not subject to regulation, which cover most IT roles, run at 25.6% of revenue in 2026, before income tax. In return, social protection remains minimal, with no unemployment insurance, and the regime caps turnover at €83,600 per year for services. A ceiling that is quickly reached for a tech profile with a high daily rate.
The company (EURL or SASU) eliminates this cap and allows balancing salary and dividends, but it imposes full accounting, an accountant, and administrative management that few independents want to shoulder.
The IT umbrella payroll attracts with the security of employee status: employment contract, unemployment insurance, retirement, provident coverage, and paid leave. With management fees typically 5 to 10% of turnover, and the usual employer and employee contributions, an umbrella freelancer on average retains 45 to 60% of turnover as net salary before tax, according to sector calculators.
The activity management completes the landscape. The freelancer keeps their clients and autonomy, delegates all administration, gains access to employee-level coverage, and preserves a share of revenue generally higher than classic umbrella models. It is the model that is growing fastest among IT freelancers.
| Status | Share of revenue kept (roughly) | Administration | Social protection | Turnover cap |
| Micro-entreprise | ≈ 74 % of turnover before tax | Light, but set to become heavier in 2026-2027 | Minimal, no unemployment | €83,600 (services) |
| Company (EURL/SASU) | Variable depending on salary/dividend mix | Heavy (accounting, accountant) | Depends on the director’s status | None |
| Umbrella payroll | ≈ 45 to 55 % of turnover in net | Delegated | Same as employees | None |
| Activity management | Up to 70 % with Hightekers | Delegated = zero admin |
Same as employees | None |
Note that these percentages are rough estimates based on different bases: micro net is pre-tax and lacks real coverage, while umbrella and activity management incorporate very high social protection. A personalized freelance salary simulation remains essential to compare on an equal footing.
Activity management, the trending model among IT profiles
Between micro-independence and umbrella security, activity management occupies a distinct place. The principle: the freelancer keeps their clients, negotiates projects and rates, but delegates the entire invoicing, payroll, contributions, and compliance, while gaining access to premium benefits similar to those of a large company.
Players like Hightekers have made it their specialty for tech roles, from development to cybersecurity, including networks and cloud. This IT freelance activity-management model lets you retain up to 70% of your earnings, with fees starting at 5%. The best approach is to simulate your own net income based on your daily rate using their net freelance income calculator to discover how much you could really earn as a freelancer.
The appeal goes beyond income. By removing administrative tasks, activity management creates billable time. And by offering comprehensive social coverage, it secures profiles that traditional statuses often leave exposed.
Why this choice also concerns CIOs
A well-structured independent is more stable, more available, and better protected in the event of a setback. For an IT leadership team that builds project squads with external experts, developers, cybersecurity specialists, or network engineers, the way these profiles manage their activity directly affects mission continuity and contractual compliance. The independent’s status is no longer just their own business.
Conclusion
Choosing a status is no longer a mere formality: it is a decision that weighs on income, social protection, and available time. For an IT freelancer—whether they code, secure systems, or manage networks—the trade-off hinges less on the displayed daily rate and more on what remains after deductions.
FAQ – IT freelance activity management
How much of their TJM does an IT freelancer keep under umbrella payroll?
On average 45 to 60% of turnover as net salary, before tax, once management fees (5 to 10%) and charges are deducted.
Is micro-entreprise more advantageous?
The net is higher on paper, but social protection is minimal, with no unemployment, and the €83,600 cap quickly limits a high-TJM IT profile.
What is activity management?
A model where the freelancer retains clients and autonomy, but delegates all administration and gains employee-level advantages, with a higher retention rate than classic umbrella.
